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By Tripp Baltz
A bill ( S.B. 110) to provide for sales and use tax collection on remote sales and a second bill ( S.B. 83) requiring certain out-of-state retailers to meet reporting and notice requirements have died in the second-to-last day of the Utah Legislature.
Both measures were sent to a committee in the House, which wasn’t favorable to passing them, Sen. Wayne Harper (R), sponsor of the reporting and notice measure, told Bloomberg BNA March 8.
“Likely in any other committee they would have passed,” he said.
The economic nexus bill would have required out-of-state retailers with more than $100,000 in sales to Utah consumers to collect and remit sales and use taxes to the state. Like a similar law enacted in South Dakota, where litigation already is headed to the state supreme court, it would have challenged the U.S. Supreme Court’s foundational physical presence standard affirmed in Quill v. North Dakota (1992). It also would have implemented “affiliate” click-through nexus as a backup to the economic nexus provision.
The reporting and notice bill was fashioned after a 2010 Colorado law that was upheld last year by the U.S. Court of Appeals for the Tenth Circuit—and which the U.S. Supreme Court declined to revisit in December. It would have required out-of-state sellers that don’t remit sales taxes to send annual reports on purchases made by Colorado consumers and to give notice to consumers of their obligation to pay the tax.
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